Sanjeev Pati (Accountant) (250 Points)
31 October 2018Dear All,
if i have only purchase (ITC) entry in a month & no sale in this month...
If i file GSTR 3b after due date then what will be the late fee charged...
Please reply asap..
rajni aggarwal
(student)
(137 Points)
Replied 31 October 2018
As per Sec 47 of GGST Act and SGST Act Late fees on GSTR-3B is 50 Per day in case their is output liability 25 CGST 25 SGST but for Nil Output liability it is 20 Per day 10 CGST and 10 SGST
Sanjeev Pati
(Accountant)
(250 Points)
Replied 31 October 2018
That means in this case I have to pay Rs. 20 (10 CGST & 10 SGST) per day...
m i right...
rajni aggarwal
(student)
(137 Points)
Replied 31 October 2018
Yes You are right deposit in CGST and SGST column
Sanjeev Pati
(Accountant)
(250 Points)
Replied 31 October 2018
But i have only IGST Purchase... No CGST & SGST..
Then Late fee will charged or not...
RAJA P M
("Do the Right Thing...!!!")
(127542 Points)
Replied 31 October 2018
CAclubindia
